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税收领域中的税权如同私人经济领域中的产权一样重要,但是如果私人产权配置不当,在一定程度上只会对相关私人经济主体的利益产生一定程度的影响,而如果国家税权配置出现问题,则会直接影响国家利益和社会公众利益,它的负面影响无疑是巨大的。本文以美国、法国、日本三国为例,分别讨论了其税权划分模式,希望从中找出可借鉴的经验。
The tax right in the field of taxation is just as important as the property rights in the private economy. However, if the improper allocation of private property rights only to a certain extent affect the interests of the relevant private economic entities to a certain extent, and if there is a problem with the allocation of taxation rights in the country, , It will directly affect the interests of the state and the public interest, and its negative impact is undoubtedly enormous. Taking the United States, France and Japan as examples, this paper discusses the mode of division of taxation respectively, hoping to find out the experience to learn from.